Motor vehicle rental services tax entry amended for supplies to body corporates, with retrospective effect from January 2020. Amends the Assam State tax rate notification by substituting the entry at serial number 15 concerning renting of motor vehicles designed to carry passengers, where fuel cost is included in the consideration and the service is supplied to a body corporate. The substituted entry covers supplies by a person other than a body corporate to a body corporate, where the supplier does not issue an invoice charging State tax at the rate of 6 per cent, and identifies the recipient as a body corporate located in the taxable territory.
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Provisions expressly mentioned in the judgment/order text.
Motor vehicle rental services tax entry amended for supplies to body corporates, with retrospective effect from January 2020.
Amends the Assam State tax rate notification by substituting the entry at serial number 15 concerning renting of motor vehicles designed to carry passengers, where fuel cost is included in the consideration and the service is supplied to a body corporate. The substituted entry covers supplies by a person other than a body corporate to a body corporate, where the supplier does not issue an invoice charging State tax at the rate of 6 per cent, and identifies the recipient as a body corporate located in the taxable territory.
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